§235-22  Taxpayers affected.  Anytaxpayer having income from business activity which is taxable both within andwithout this State, other than activity as a public utility or the rendering ofpurely personal services by an individual, shall allocate and apportion thetaxpayer's net income as provided in this part. [L 1967, c 33, pt of §1; HRS§235-22; gen ch 1985]